That said, the estate tax is very low. The exemption is huge. The vast majority of people who die in this country are just folks and they bury their dead and they don't go through probate or have trusts. Maybe they have a little life insurance if they are lucky.
[1] https://www.bloomberg.com/news/articles/2013-12-17/accidenta...
The thing about the law is that it can be very flexible if we want it to be, so if we were serious about enforcement we could definitely do it, we're just not that serious about it.
If you want something, work for it. Don't steal it from others.
It's one a lot of people who are fortunate enough to have attained success in life, or expect to in the future, subscribe to, but it's not the only way to see the world.
If you were to follow your reasoning through to it's extreme the same way your beer example does, you would probably need to give all of society's land back to the native populations, but I doubt you're rushing to do that, I'm sure you have some moral gymnastics that makes that fine, but anyone trying to make a claim to anything you see as yours is immoral.
While you certainly may have worked hard, and I have no desire to disincentivize hard work, our position in society at birth and even our genetics are probabilistic, so I find it hard to justify the idea that the fruits of your labour should be yours alone.
Private property is a useful concept, but it is also not a universal requirement for a society, nor is is a binary feature.
We make up the rules. We want to benefit society, and usually, to some degree, protect individual rights. If we change the rules so that we take your property when you die, then people thereafter get born into a world where they know that they can't work to have some amassed property passed on when they die.
If I responded with the same kind of hyperbole you used, I'd just say you can't steal from dead people, and what gives a dead person a right to dictate what happens in the world of the living?
We should certainly be more aggressive about taxing inheritances since we are very far from the point where people will stop working because they have no desire for money.